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4 results for “penalty u/s 271”+ Section 153(1)clear

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Key Topics

Section 116Section 143(3)5Section 271(1)(c)4Section 2(15)4Section 1473Deduction3Section 2502Section 234B2Section 12A

SH. SARABJEET SINGH GUMTALA,AMRITSAR vs. INCOME TAX OFFICER, WARD - 5(4), AMRITSAR

ITA 261/ASR/2017[2006-07]Status: DisposedITAT Amritsar30 Jun 2020AY 2006-07

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri Nipun Khanna (C.A.)For Respondent: Shri Charan Dass, (D.R.)
Section 147Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961, dated 29.09.2014 is illegal, arbitrary and contrary to the facts on the record and this illegality pervades all grounds of appeal and no penalty was imposable. That the Worthy CIT(Appeals) without appreciating completed facts, submissions and legal position has further erred in confirming the decision

M/S NICE TELECOM,MANSA vs. THE INCOME TAX OFFICER, WARD 1(4), MANSA

In the result, the assessee’s appeal is allowed

2
Penalty2
Addition to Income2
Exemption2
ITA 153/ASR/2014[2007-08]Status: Disposed
ITAT Amritsar
07 Feb 2019
AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 153/Asr/2014 Assessment Year: 2007-08

For Appellant: Sh. I. S. Khurana (C.A.)For Respondent: Sh. Charan Dass (D.R.)
Section 142(1)Section 143(3)Section 144Section 147Section 148(1)Section 148(2)Section 2Section 271(1)(c)

penalty action u/s. 271(1)(c) to cover up any leakage possible. Income is computed as under:- Income declared by the assessee Rs. 27020/- Addition as discussed in para-3 Rs. 80000/- Total income Rs.107020/-’ There is no reference to the material considered; the defects observed in the assessee’s claims, etc. in the relevant discussion in the order

SUB DIVISION SAANJH COMMUNITY POL ICING SOCIETY,KAPURTHALA vs. INCOME TAX (EXEMPTIONS) WARD, JALANDHAR

In the result, both the appeals of the assessee bearing ITA No

ITA 13/ASR/2020[2016-17]Status: DisposedITAT Amritsar22 Mar 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 2(15)Section 234BSection 250

153 TTJ 235 (Amritsar)} 13. In view of the above, it is held that the case of the assessee is covered by proviso to section 2(15) and hence, does not fall within the category of a charitable organization. Accordingly, for the year under assessment, benefits under section 11 of the income-tax Act, 1961 cannot be allowed

COMMUNITY POLICING SUVIDHA CENTRE ( WEST ), NOW KNOWN AS SUB DIVISION SAANJH (COMMUNITY POLICING) SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD , JALANDHAR

In the result, both the appeals of the assessee bearing ITA No

ITA 14/ASR/2020[2016-17]Status: DisposedITAT Amritsar22 Mar 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11Section 12ASection 143(3)Section 2(15)Section 234BSection 250

153 TTJ 235 (Amritsar)} 13. In view of the above, it is held that the case of the assessee is covered by proviso to section 2(15) and hence, does not fall within the category of a charitable organization. Accordingly, for the year under assessment, benefits under section 11 of the income-tax Act, 1961 cannot be allowed